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← Elgin Sports Community Trust

2025-06-30-accounts

REGISTERED CHARITY NUMBER: SC047984

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 30 June 2025

for

Elgin Sports Community Trust

Stag Accountancy & Tax Services 6 Kintrae Rise Elgin MORAY IV30 5ND

Elgin Sports Community Trust

Contents of the Financial Statements for the Year Ended 30 June 2025

Page
Report of the Trustees 1
Independent Examiner's Report 2
Statement of Financial Activities 3
Balance Sheet 4
Notes to the Financial Statements 5 to 11
Detailed Statement of Financial Activities 12 to 13

Elgin Sports Community Trust

Report of the Trustees for the Year Ended 30 June 2025

The trustees present their report with the financial statements of the charity for the year ended 30 June 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

SC047984

Principal address

The Gleaner Arena Borough Briggs Road Elgin MORAY IV30 1AP

Trustees

==> picture [240 x 124] intentionally omitted <==

Independent Examiner

Stag Accountancy & Tax Services 6 Kintrae Rise Elgin MORAY IV30 5ND

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

.................................................................

Page 1

CHAIRMAN and TRUSTEE’S REPORT 2025-26

Introduction

Why was Elgin Sports Community Trust set up?

  1. Elgin Sports Community Trust (ESCT) was established with the aim to improve health and social welfare opportunities for all ages, genders and abilities by creating safe, clean and accessible sports facilities where people can enjoy exercise in a friendly and welcoming environment. The requirement for better sports facilities that were available to all members of the community was identified back in 2015, when sports teams from Elgin were having to travel as far as Aviemore to find suitable facilities to train and play. A group of like-minded individuals formed the charity in 2017 and Elgin Sports Community Trust was born.

  2. After years of negotiations with Moray Council and numerous community meetings in order to prove public support ESCT was finally given permission to take a 99-year lease through a Community Asset Transfer of the Common Good land at Lesser Borough Briggs and then given permission to build its all-weather sports facility there.

  3. ESCT opened its state of the art all weather sports pitches in August 2021 which comprise:

with full sized football goals, which is also usable as 3 x smaller (28m x 55m) pitches that run across the main pitch which also have 6/7 aside goals. There is a 3m run off surrounding the main pitch with 5m high fences.

b. 2 x Multi Use Games Areas (MUGAs) measuring 18m x 38m which have 5 aside football goals embedded in the fence.

c. 1 x Storage Container

d. 1 x Pavilion which includes an open plan meeting space, Office Space, a small kitchen and accessible toilet.

More Than Just Football Pitches

Who does ESCT help?

  1. ESCT’s contribution in providing opportunities to improve the health and social wellbeing is multi - layered.

  2. As well as creating a state of the art, all-weather sports facility, ESCT has also created new jobs for young people who had previously experienced barriers to employment. These young people are provided with mentoring and training1, advice on CV writing and interview techniques and a route by which they can take their newly acquired skills to the marketplace and challenge for new jobs and opportunities.

  3. ESCT is far more than just football pitches. As stated in the Constitution, the Trust has also assisted other likeminded organisations creating health and social welfare opportunities in the area and is proud to have provided assistance to the following groups over the last year (2023 – 2024).

  4. Moray Recruitment Initiative & Develop the Young Workforce.

a. Free use for girls wanting to start football through our ‘Just for Girls’ football initiative;

encourage more women and girls to participate in football.

e. Free and reduced rate use of the Pitches for local schools.

g. Running free football camps at The Gleaner Arena for children from deprived areas and families identified by Moray Council.

i. Free membership to individuals and families.

  1. The creation of job opportunities continues along with the development of a volunteer network (where coaches can gain experience and qualifications) and the provision of social and health opportunities to disadvantaged groups in association with partner organisations3 demonstrates the power of positive community action.

  2. The creation of the post of full time Director of Operations post has been transformational for ESCT as we now see an exponential increase in the provision of more health and social welfare opportunities to the area by engaging with other third sector welfare organisations.

  3. The ESCT Football Academy continues to be inclusive and caters for those people that want to play football but cannot find or join a club that caters for either their age, gender or ability. It is multi layered in what it provides players with an opportunity to develop along with training young volunteer coaches who are looking for an opportunity to learn new skills whilst bolstering their experiences and résumés.

Active Recovery Moray – Police Scotland and Quarriers

Asylum Seekers – Moray Council and Rotary Club, Elgin

What was done?

  1. Since opening in 2021 over 100,000 individual uses have been logged at the Pitches from casual kickabouts to pre-booked sessions and matches. Understandably, Football is the main sport played, however, Rugby, Netball, American Flag Football, Martial Arts, Athletics, Cricket and Tennis have also been played at there.

Kick-Abouts & Casual Use

  1. In addition to the hire of the facilities, casual use is also available for ‘kick-abouts’ when the pitches are not booked out. This is to enable people to turn up and play and is very popular, particularly with our junior customers. Under 18s are charged £5 / hour for non-members to use the facilities and adults who are not members are charged £10 / hour. Membership rates are explained below.

Membership

  1. ESCT runs an annual family membership of £10 / year which entitles up to 4 members of the family to book and use the pitches at discounted rates of £2 / hour for juniors and £5 / hour for adults. Free Membership is offered in some instances for families identified by Moray Council as being unable to afford to join. These families are also supplied with free kit and boots (sourced by ESCT under other initiatives such as Boots n Balls and donations) to enable them to participate along with all other members of the Community.

Administration

  1. Bookings for pitches are administered through the SportsKey online booking system and it is intended to use the same system for any bookings made for the use of the Pavilion.

Phase 2

  1. Work is now completed on our Phase 2 project to build a Pavilion and Administration centre for ESCT.

  2. Funding for the project was achieved through the Scottish Football Association where £200k was Match Funded from contributions in kind from:

a. Careys Civil Engineering Group with provided ~£80k worth of ground works for the

foundations and drainage

b. Fourth Electrical Services who are providing ~£120k worth of solar panels and electrical work at the new facility.

  1. This building is a single-story facility which covers approx. 120 m2 and provides:

a. Office space for the administration of the increasing activities provided by ESCT

What Difference has been made?

ESCT has set the example about what positive Community action can achieve:

  1. ESCT delivered its 1100th coaching session in May 2021.

  2. ESCT Football Academy has 200+ registered players aged from 4 to 54.

  3. ESCT has trained 15 volunteer coaches who now deliver our footballing sessions that run 5 times a week that include Primary, Youth, Adult, Goalkeeping & Girls only activities.

  4. The Just for Girls footballing initiative has provided and continues to provide free football for 40+ young girls.

  5. Moray Girls and Elgin Women’s Football teams use the ESCT facilities as their home ground and for training at reduced rates.

  6. Over 45,000 individual uses of the pitches were logged over the last year.

  7. Over 170 Qualifications gained by Staff and Volunteers and 10 members of staff moving on to full-time employment.

  8. Active Moray Sports Groups use the ESCT Facilities for Free with over 150 children benefitting from using safe, clean accessible sports pitches.

  9. The continued provision of free footballing sessions and mountain biking activities for the 169 members involved in the Active Recovery Group. 174 Footballing Sessions have been delivered since June 2022 to 141 members. 78 Mountain Biking Sessions

have been delivered to 28 members since March 2024. 2 Volunteers and 2 members of staff are involved in delivering the sessions.

Trustees

management, particularly in the infrastructure and construction industry and has strong experience in law and finance.

Dave Allen

Founder of ESCT and Chairman of the Board of Trustees.

Dave retired from the Royal Air Force in 2021 as a Wing Commander after 35 years of Service and

currently works for Boeing Defence as a Senior Programme Manager specialising in Infrastructure projects.

Maggie Chester

Project Manager with Boeing Defence. Experience administration and human factors. Advocate for active lifestyle, sport and strengthening communities.

Nicky Grant

Retired Professional Footballer having captained Scotland and been awarded 99 Caps. Nicky is a qualified Teacher and has held deputy head and then head teacher roles, ultimately becoming Executive Chief Officer for Education at The Highland Council, the largest local government area in the United Kingdom

Dan Lunnon-Wood

Current Serving Group Captain in the RAF. Leadership and Teamwork expert. One of the original founding Trustees of ESCT

David Morris

Retired RAF Squadron Leader now working as a Project Manager for Tetra Tech on Infrastructure Projects.

David has previously worked for Moray Council and NHS Grampian.

One of the original founding Trustees of ESCT

Dougie Potter

Currently serves in the RAF as a Wing Commander specialising in Infrastructure and Project Management.

Dougie was previously the Manager of the Scotland Men’s National Rugby Team.

One of the original founding Trustees of ESCT

Stephen Scott

Independent Examiner's Report to the Trustees of Elgin Sports Community Trust

Independent examiner's report to the trustees of Elgin Sports Community Trust

I report to the charity trustees on my examination of the accounts of Elgin Sports Community Trust (the Trust) for the year ended 30 June 2025.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Stag Accountancy & Tax Services 6 Kintrae Rise Elgin MORAY IV30 5ND

Date: .............................................

Page 2

Elgin Sports Community Trust

Statement of Financial Activities for the Year Ended 30 June 2025

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
26,300
Other trading activities
2
155,190
Total
181,490
EXPENDITURE ON
Raising funds
3
172,270
NET INCOME
9,220
Transfers between funds
11
194,832
Net movement in funds
204,052
RECONCILIATION OF FUNDS
Total funds brought forward
123,414
TOTAL FUNDS CARRIED FORWARD
327,466		 Restricted
fund
£
139,599
-
139,599
25,715
113,884
(194,832)
(80,948)
325,993
245,045		 2025
Total
funds
£
165,899
155,190
321,089
197,985
123,104
-
123,104
449,407
572,511		 2024
Total
funds
£
116,768
123,868
240,636
165,037
75,599
-
75,599
373,808
449,407

The notes form part of these financial statements

Page 3

Elgin Sports Community Trust

Balance Sheet

30 June 2025

Notes
FIXED ASSETS
Tangible assets
6
CURRENT ASSETS
Debtors
7
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
8
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
CREDITORS
Amounts falling due after more than one
year
9
NET ASSETS
FUNDS
11
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Unrestricted
fund
£
315,850
3,579
32,732
36,311
(21,129)
15,182
331,032
(3,566)
327,466
Restricted
fund
£
245,045
-
-
-
-
-
245,045
-
245,045		 2025

Total
funds
£
560,895
3,579
32,732
36,311
(21,129)
15,182
576,077
(3,566)
572,511
327,466
245,045
572,511		 2024
Total
funds
£
378,791
3,816
115,463
119,279
(29,523)
89,756
468,547
(19,140)
449,407
123,414
325,993
449,407

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

.............................................

The notes form part of these financial statements

Page 4

Elgin Sports Community Trust

Notes to the Financial Statements for the Year Ended 30 June 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 5

Elgin Sports Community Trust

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

2. OTHER TRADING ACTIVITIES

Pitch Hire
Mini Leagues
Sponsorships
Camp & Academy Sales
Membership Fees
Event Income
Misc Sales
1 to 1 Coaching		 2025
£
82,052
12,151
28,078
29,475
1,291
1,633
339
171
155,190		 2024
£
61,343
10,869
25,463
24,207
1,291
-
157
538
123,868

3. COST OF RAISING FUNDS

Raising donations and legacies

Telephone
Sundries
Insurance
Rent Payable
Support Cost
Heat and Light		 2025
£
1,488
13,348
3,429
33,250
-
(1,390)
50,125		 2024
£
87
9,699
3,283
11,085
-
6,505
30,659

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 June 2025 nor for the year ended 30 June 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 June 2025 nor for the year ended 30 June 2024.

continued...

Page 6

Elgin Sports Community Trust

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

5.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
16,768
Other trading activities
123,868
Total
140,636
EXPENDITURE ON
Raising funds
149,417
NET INCOME/(EXPENDITURE)
(8,781)
RECONCILIATION OF FUNDS
Total funds brought forward
132,195
TOTAL FUNDS CARRIED FORWARD
123,414
6.
TANGIBLE FIXED ASSETS
Fixtures
Freehold
and
property
fittings
£
£
COST
At 1 July 2024
430,658
7,549
Additions
201,904
13,264
At 30 June 2025
632,562
20,813
DEPRECIATION
At 1 July 2024
58,828
1,296
Charge for year
31,627
2,081
At 30 June 2025
90,455
3,377
NET BOOK VALUE
At 30 June 2025
542,107
17,436
At 30 June 2024
371,830
6,253		 Restricted
fund
£
100,000
-
100,000
15,620
84,380
241,613
325,993
Computer
equipment
£
1,062
1,319
2,381
354
675
1,029
1,352
708		 Total
funds
£
116,768
123,868
240,636
165,037
75,599
373,808
449,407
Totals
£
439,269
216,487
655,756
60,478
34,383
94,861
560,895
378,791

continued...

Page 7

Elgin Sports Community Trust

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

7.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other debtors
VAT
Prepayments and accrued income
8.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Bank loans and overdrafts (see note 10)
Trade creditors
Taxation and social security
Other creditors
9.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
Bank loans (see note 10)
Other creditors
10.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank loans
Other loans
Amounts falling due between two and five years:
Bank loans - 2-5 years
Other loans - 2-5 years		 2025
£
1,440
85
2,054
3,579
2025
£
11,160
-
2,967
7,000
21,129
2025
£
3,566
-
3,566
2025
£
11,160
5,000
16,160
3,566
-
3,566		 2024
£
-
1,107
2,709
3,816
2024
£
11,160
-
1,363
17,000
29,523
2024
£
14,140
5,000
19,140
2024
£
11,160
5,000
16,160
14,140
5,000
19,140

continued...

Page 8

Elgin Sports Community Trust

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

11. MOVEMENT IN FUNDS

Net
movement
At 1.7.24
in funds
£
£
Unrestricted funds
General fund
123,414
9,220
Restricted funds
Gleaner Arena - RESTRICTED
325,993
113,884
TOTAL FUNDS
449,407
123,104
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
181,490
Restricted funds
Gleaner Arena - RESTRICTED
139,599
TOTAL FUNDS
321,089
Comparatives for movement in funds
At 1.7.23
£
Unrestricted funds
General fund
132,195
Restricted funds
Gleaner Arena - RESTRICTED
241,613
TOTAL FUNDS
373,808		 Transfers
between
At
funds
30.6.25
£
£
194,832
327,466
(194,832)
245,045
-
572,511
Resources
Movement
expended
in funds
£
£
(172,270)
9,220
(25,715)
113,884
(197,985)
123,104
Net
movement
At
in funds
30.6.24
£
£
(8,781)
123,414
84,380
325,993
75,599
449,407

continued...

Page 9

Elgin Sports Community Trust

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

11. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Gleaner Arena - RESTRICTED
TOTAL FUNDS		 Incoming
resources
£
140,636
100,000
240,636		 Resources
Movement
expended
in funds
£
£
(149,417)
(8,781)
(15,620)
84,380
(165,037)
75,599

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Gleaner Arena - RESTRICTED
TOTAL FUNDS		 At 1.7.23
£
132,195
241,613
373,808		 Net
movement
in funds
£
439
198,264
198,703		 Transfers
between
funds
£
194,832
(194,832)
-		 At
30.6.25
£
327,466
245,045
572,511

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
Gleaner Arena - RESTRICTED
TOTAL FUNDS		 Incoming
resources
£
322,126
239,599
561,725		 Resources
Movement
expended
in funds
£
£
(321,687)
439
(41,335)
198,264
(363,022)
198,703

continued...

Page 10

Elgin Sports Community Trust

Notes to the Financial Statements - continued for the Year Ended 30 June 2025

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 June 2025.

Page 11

Elgin Sports Community Trust

Detailed Statement of Financial Activities for the Year Ended 30 June 2025

INCOME AND ENDOWMENTS
Donations and legacies
Gifts
Donations
Grants
Other trading activities
Pitch Hire
Mini Leagues
Sponsorships
Camp & Academy Sales
Membership Fees
Event Income
Misc Sales
1 to 1 Coaching
Total incoming resources
EXPENDITURE
Raising donations and legacies
Insurance
Light and heat
Telephone
Sundries
Rent Payable
Other trading activities
Wages
Pensions
Advertising
Training Costs
Donations
Carried forward		 2025
£
3
26,297
139,599
165,899
82,052
12,151
28,078
29,475
1,291
1,633
339
171
155,190
321,089
3,429
(1,390)
1,488
13,348
33,250
50,125
81,707
1,043
7,824
1,758
1,500
93,832		 2024
£
-
7,002
109,766
116,768
61,343
10,869
25,463
24,207
1,291
-
157
538
123,868
240,636
3,283
6,505
87
9,699
11,085
30,659
68,835
472
742
3,036
11,742
84,827

This page does not form part of the statutory financial statements

Page 12

Elgin Sports Community Trust

Detailed Statement of Financial Activities for the Year Ended 30 June 2025

Other trading activities
Brought forward
Depreciation of tangible fixed assets
Investment management costs
Administrative expenses
Property repairs
Support costs
Finance
Bank charges
Subscription and Dues
Governance costs
Legal & Professional Costs
Accountancy and legal fees
Total resources expended
Net income		 2025
£
93,832
34,385
128,217
5,983
8,916
14,899
318
4,426
4,744
-
-
-
197,985
123,104		 2024
£
84,827
22,442
107,269
3,659
14,057
17,716
215
4,337
4,552
4,216
625
4,841
165,037
75,599

This page does not form part of the statutory financial statements

Page 13